适量负债能给企业带来利益是每个投资者和企业管理者都坚信的理念。用负债筹集来的资金从事生产经营的活动,即负债经营。在资本结构一定的条件下,企业从息税前利润中支付的债务利息是相对固定的,当息税前利润增多时,每一元息税前利润所负担的债务利息就会相应地降低,扣除所得税 Proper debt can bring benefits to the enterprise is the concept that every investor and business manager are convinced of. Debt raised to raise funds to engage in production and management activities, namely, debt management. Under certain conditions of capital structure, the interest paid on the debts of the enterprise from the EBIT is relatively fixed. When the profit before interest and tax increases, the interest on the debt borne by each EBIT will be reduced correspondingly and deducted Income tax